Robert M. Temple - Page 33


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                                     APPENDIX B                                       
                                1989 Gross Receipts                                   

          As Stated in Notice of Deficiency       Concessions     Total               
               Payor           Amount                                                 
          Llamas of Michigan  $2,450                   0         $2,450               
          Llamas of Michigan  22,050                   0         22,050               
          Dennis Grodings     900                      0         900                  
          Sea World of Ohio   1,500                    0         1,500                
          John C. Gifford     9,500                    0         9,500                
          Sea World of Ohio   1,500                    0         1,500                
          Sea World of Ohio   105                      0         105                  
          Sea World of Ohio   1,500                    0         1,500                
          John C. Gifford     1,200                    0         1,200                
          Sea World of Ohio   1,500                    0         1,500                
          State of Ohio       3,649                    0         3,649                
          Valley Las Vegas    1,815               ($1,815)       0                    
          Ronald G. DeRhodes  22,000                   0         22,000               
          Canton Veterinary                                                           
          Hospital            5,000                    0         5,000                
          Sea World of Ohio   3,000                    0         3,000                
          Wendy H. Arbogast   1,800                    0         1,800                
          Constance A. Halle     150                   0         150                  
          William C. Crawford     200                  0         200                  
          William C. Crawford   1,000                  0         1,000                
          Sea World of Ohio   1,500                    0         1,500                
          Sea World of Ohio   1,500                    0         1,500                
          Sea World of Ohio   1,500                    0         1,500                
          Ronald C. Blidar    1,800                    0         1,800                
          Ronald C. Blidar    1,000                    0         1,000                
          Sea World of Ohio   1,500                    0         1,500                
          John C. Gifford     600                  0              600                 
          Total               90,219              (1,815)        88,404               


















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